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Understand FHLMC Securities: Role, Risk, and Tax Treatment

Discover the role of FHLMC securities in the mortgage market, their tax treatment, and comparisons to GNMA and FNMA risk profiles.

Introduction to the Federal Home Loan Mortgage Corporation (FHLMC)

The Federal Home Loan Mortgage Corporation, commonly known as Freddie Mac, plays a vital role in the secondary mortgage market. Established in 1970, Freddie Mac’s primary function is to expand the secondary market for mortgages in the U.S. This is achieved by purchasing home mortgages from lenders, which are then pooled and sold as mortgage-backed securities to investors on the open market. This process provides liquidity, stability, and affordability to the mortgage market.

What are FHLMC Securities?

FHLMC issues mortgage-backed securities (MBS), which are known as participation certificates. These are created by pooling home loans purchased from financial institutions. The process helps these institutions lend more, thus fostering economic growth. Investors who purchase these securities receive principal and interest payments generated from the underlying mortgages.

The purchase of these securities is backed by the interest and principal repayments from these pooled loans, creating a reliable income stream for investors.

Role in the Secondary Mortgage Market

Freddie Mac’s involvement in the secondary mortgage market ensures that banks have enough capital to continue offering home loans. By purchasing and pooling loans, Freddie Mac helps stabilize the housing market by distributing risk and encouraging standardized underwriting practices. This process is crucial in maintaining a vibrant, competitive mortgage market.

Tax Treatment of FHLMC Securities

The interest earned on FHLMC securities is subject to federal income tax but, unlike some other investments, is exempt from state and local taxes. This can make Freddie Mac securities an attractive option for tax-conscious investors, especially those in high-tax states.

Comparing FHLMC with GNMA and FNMA

When assessing the risk profile of FHLMC, it is essential to compare them with other government-sponsored enterprises like Government National Mortgage Association (GNMA or Ginnie Mae) and Federal National Mortgage Association (FNMA or Fannie Mae).

  • GNMA Securities: Ginnie Mae issues securities backed by the full faith and credit of the U.S. Treasury, making them less risky than Freddie Mac securities. They guarantee timely payments of principal and interest.

  • FNMA Securities: Similar to Freddie Mac, Fannie Mae operates without the full backing of the U.S. Treasury. This makes both Fannie Mae and Freddie Mac slightly riskier than Ginnie Mae, but they also potentially offer higher yields due to this increased risk.

  • Mortgage-Backed Securities (MBS): Investments secured by mortgages, which provide periodic payments consisting of interest and principal.

  • Secondary Mortgage Market: A marketplace where home loans and servicing rights are bought and sold between lenders and investors.

  • Agency Securities: Securities issued by government-affiliated organizations with an implicit government guarantee.

  • Liquidity: The ease with which an asset can be converted into cash without significantly affecting its market price.

Additional Resources

### What types of securities does FHLMC primarily deal with? - [x] Mortgage-Backed Securities (MBS) - [ ] Corporate Bonds - [ ] Treasury Securities - [ ] Municipal Bonds > **Explanation:** FHLMC primarily deals with mortgage-backed securities as part of its role in the secondary mortgage market. ### What is the tax status of interest earned on FHLMC securities? - [x] Subject to federal income tax - [ ] Exempt from federal income tax - [x] Exempt from state and local taxes - [ ] Subject to state and local taxes > **Explanation:** Interest on FHLMC securities is subject to federal income tax but exempt from state and local taxes. ### Which type of securities are backed by the full faith and credit of the U.S. Treasury? - [x] GNMA Securities - [ ] FHLMC Securities - [ ] FNMA Securities - [ ] Corporate Bonds > **Explanation:** GNMA securities are backed by the full faith and credit of the U.S. Treasury, ensuring payment of principal and interest. ### Besides MBS, what role does FHLMC play in the secondary mortgage market? - [x] Provides liquidity by purchasing home mortgages - [ ] Directly issues home credit - [ ] Sets federal interest rates - [ ] Guarantees all home loans > **Explanation:** FHLMC provides liquidity by purchasing and securitizing home mortgages, thereby supporting the housing market. ### Which of the following is NOT a primary function of Freddie Mac? - [x] Setting mortgage interest rates - [x] Guaranteeing loans - [ ] Purchasing home mortgages - [ ] Issuing mortgage-backed securities > **Explanation:** Freddie Mac does not set mortgage rates or provide guarantees like GNMA; its role is to purchase and securitize mortgages. ### Which of the following statements about FHLMC risk compared to GNMA and FNMA is correct? - [x] FHLMC and FNMA are riskier than GNMA - [ ] FHLMC and GNMA share similar risk profiles - [ ] FNMA is riskier than FHLMC - [ ] GNMA is riskier than FHLMC > **Explanation:** FHLMC and FNMA do not have the full backing of the U.S. Treasury, unlike GNMA, making them riskier. ### Which organization is similar in function and market to FHLMC? - [x] FNMA - [ ] GNMA - [x] Fannie Mae - [ ] Federal Reserve > **Explanation:** Fannie Mae (FNMA) and Freddie Mac (FHLMC) share similar functions in the housing finance market. ### What characteristic makes agency securities attractive to investors? - [x] Tax exemption on state and local levels - [ ] Guaranteed profit margins - [ ] Exempt from all taxes - [ ] High speculative returns > **Explanation:** Agency securities, like FHLMC, are attractive due to their exemption from state and local taxes. ### Which type of risk is associated with holding FHLMC securities? - [x] Credit risk due to lack of full government guarantee - [ ] Inflation risk due to adjustable rates - [ ] Currency risk for domestic investors - [ ] Lack of marketability > **Explanation:** FHLMC securities are subject to credit risk since they do not carry a full government guarantee, unlike GNMA securities. ### FHLMC aims to stabilize the mortgage market by purchasing and securitizing home loans. - [x] True - [ ] False > **Explanation:** True, this process by FHLMC provides liquidity and stability, allowing lenders to continue offering mortgages.

Summary

The Federal Home Loan Mortgage Corporation, or Freddie Mac, is integral to the U.S. secondary mortgage market, providing liquidity and standardization. It offers mortgage-backed securities, which are taxed at the federal level but exempt from state and local taxes. When assessing risks, Freddie Mac securities lie between GNMA, which is backed by the U.S. government, and FNMA, another agency security. Understanding these distinctions is crucial for financial professionals, especially those preparing for the FINRA Series 7 exam.

Monday, September 30, 2024